982 resultados para IMS Presence service Accounting Charging OpenSIPS
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BACKGROUND: In most of the emergency departments (ED) in developed countries, a subset of patients visits the ED frequently. Despite their small numbers, these patients are the source of a disproportionally high number of all ED visits, and use a significant proportion of healthcare resources. They place a heavy economic burden on hospital and healthcare systems budgets overall. Several interventions have been carried out to improve the management of these ED frequent users. Case management has been shown in some North American studies to reduce ED utilization and costs. In these studies, cost analyses have been carried out from the hospital perspective without examining the costs induced by healthcare consumed in the community. However, case management might reduce ED visits and costs from the hospital's perspective, but induce substitution effects, and increase health service utilization outside the hospital. This study examined if an interdisciplinary case-management intervention-compared to standard ED care -reduced costs generated by frequent ED users not only from the hospital perspective, but also from the healthcare system perspective-that is, from a broader perspective taking into account the costs of healthcare services used outside the hospital. METHODS: In this randomized controlled trial, 250 adult frequent emergency department users (5 or more visits during the previous 12 months) who visited the ED of the University Hospital of Lausanne, Switzerland, between May 2012 and July 2013 were allocated to one of two groups: case management intervention (CM) or standard ED care (SC), and followed up for 12 months. Depending on the perspective of the analysis, costs were evaluated differently. For the analysis from the hospital's perspective, the true value of resources used to provide services was used as a cost estimate. These data were obtained from the hospital's analytical accounting system. For the analysis from the health-care system perspective, all health-care services consumed by users and charged were used as an estimate of costs. These data were obtained from health insurance providers for a subsample of participants. To allow comparisons in a same time period, individual monthly average costs were calculated. Multivariate linear models including a fixed effect "group" were run using socio-demographic characteristics and health-related variables as controlling variables (age, gender, educational level, citizenship, marital status, somatic and mental health problems, and risk behaviors).
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Mitä on läsnäolo? Tämä työ määrittelee läsnäolon tietyn henkilön, laitteen tai palvelun halukkuudeksi kommunikoida. Nykyään on olemassa lukuisia läsnäolotietoa levittäviä sovelluksia, joista jokainen käyttää erilaista protokollaa tehtävän suorittamiseen. Vasta viime aikoina sovellusten kehittäjät ovat huomanneet tarpeen yhdelle sovellukselle, joka kykenee tukemaan lukuisia läsnäoloprotokollia. Session Initiation Protocol (SIP) voi levittää läsnäolotietoa muiden ominaisuuksiensa lisäksi. Kun muita protokollia käytetään vain reaaliaikaiseen viestintään ja läsnäolotiedon lähetykseen, SIP pystyy moniin muihinkin asioihin. Se on alunperin suunniteltu aloittamaan, muuttamaan ja lopettamaan osapuolien välisiä multimediaistuntoja. Arkkitehtuurin toteutus käyttää kahta Symbian –käyttöjärjestelmän perusominaisuutta: asiakas-palvelin rakennetta ja kontaktitietokantaa. Asiakaspalvelin rakenne erottaa asiakkaan protokollasta tarjoten perustan laajennettavalle usean protokollan arkkitehtuurille ja kontaktitietokanta toimii läsnäolotietojen varastona. Työn tuloksena on Symbianin käyttöjärjestelmässä toimiva läsnäoloasiakas.
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Tutkimuksen tavoitteena oli kehittää rullaavan ennustamisen toimintaa, jotta se tuottaisi relevanttia informaatiota tapausyrityksen ohjaukselle. Tutkimuksessa sovellettiin konstruktiivista tutkimusotetta, joka on ratkaisumenetelmä liikkeenjohdollisiin ongelmiin. Tutkimustulos eli ratkaisukonstruktio innovoitiin tutkijan luoman viitekehyksen ja empiirisen tutkimuksen havaintojen avulla. Tutkimustuloksien perusteella analyyttisen rullaavan ennustamisen tarkoituksena on tyydyttää eri ohjaustasojen informaatiotarpeita ja tukea asiakaslähtöisen tapausyrityksen liiketoimintaympäristöön sopeutumista. Tutkimuksen mukaan rullaava ennustaminen on suunnittelua, joka pyrkii organisatoriseen oppimiseen. Kehittämiseen liittyviä näkökulmia, organisatorisia ja järjestelmällisiä tekijöitä löydettiin useita. Nämä eivät rajoittuneet ainoastaan johdon laskentatoimen alueelle.
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The objective of this study has been to make a profitability analysis of service contracts for a company in Finland. The purpose has been to see how profitable the contracts are and if there possibly were some things to change or develop in the contracts. Allocation rules of cost accounting, service costs both profitability and management of services have been considered in the theory part. All the service contracts that have been valid at least three last accounting periods have been included in the study. All direct costs relating to the contracts have been collected and indirect costs have been assigned to the contracts. Profitability of the contracts has been calculated over three years. Results have been analyzed according to the key figures the company is controlling. Some suggestions for developments have been given at the end of the study. The study has shown differences between the contracts. Part of them has turned out to be like the profitability aims of the company and part less profitable. The study has shown that many factors have an effect on the profitability of the service contracts.
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The main objective of this master’s thesis was to determine, what are the insights, challenges and problems related to differing business logics and principles of income generation and how can they be integrated in a financial group with insurance and banking operations from the perspective of customer profitability. Review of the industrial specific features had a high priority in the study. The study is a qualitative case study with empirical data collected from semi-structured interviews. Qualitative research method was chosen since it produces kind of data required to answer the research questions. Interviewees were chosen from different organizational levels to achieve a comprehensive big picture of the subject. The key result of the study is that the most important factor for the customer profitability on the financial sector is to find and fulfill the customer needs with a comprehensive service package. Also long-term customer relationships were considered significant and customer life cycle assessment essential. In the case-organization the most significant factors in this process were a strong local presence and the tacit knowledge of the customers’ business and activities, although there are major challenges in systematic exploitation of this information. The management of the customer profitability in case-organization faces great challenges because of the history of growth via acquisitions, which has led to so-called “problem of the two balance sheets”, conflict in corporate culture and establishment of the mutual goals and performance measurement.
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IT Service Management plays a key role in many IT organizations today. First IT Service Management principles founded in the early 1980s but the real adaption emerged in the end 2000s. IT Financial Management is one of IT Service Management’s processes. The main purpose of this thesis was study how IT Financial Management approach can be improved in a case company. Budgeting, accounting and charging are IT Financial Management functions. These functions are researched in this thesis. Thesis materials consist of both qualitative and quantitative material. The theoretical part consists mostly of IT Service Management literature while interviews and the case company’s information systems are researched in the empirical part. Thesis also reviews different kind of the systems which supports and automates IT Financial Management functions. The biggest challenge is the cost allocation with the current ERP system in the case company. It is worth to take group based system for allocation in use before there is a holistic system in a market. The case company should also develop its IT service processes forward.
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Intellectual assets have attained continuous attention in the academic field, as they are vital sources of competitive advantage and organizational performance in the contemporary knowledge intensive business environment. Intellectual capital measurement is quite thoroughly addressed in the accounting literature. However, the purpose of the measurement is to support the management of intellectual assets, but the reciprocal relationship between measurement and management has not been comprehensively considered in the literature. The theoretical motivation for this study rose from this paradox, as in order to maximise the effectiveness of knowledge management the two initiatives need to be closely integrated. The research approach of this interventionist case study is constructive. The objective is to develop the case organization’s knowledge management and intellectual capital measurement in a way that they would be closely integrated and the measurement would support the management of intellectual assets. The case analysis provides valuable practical considerations about the integration and related issues as the case company is a knowledge intensive organization in which the know-how of the employees is the central competitive asset and therefore, the management and measurement of knowledge are essential for its future success. The results suggest that the case organization is confronting challenges in managing knowledge. In order to appropriately manage knowledge processes and control the related risks, support from intellectual capital measurement is required. However, challenges in measuring intellectual capital, especially knowledge, could be recognized in the organization. By reflecting the knowledge management situation and the constructed strategy map, a new intellectual measurement system was developed for the case organization. The construction of the system as well as its indicators can be perceived to contribute to the literature, emphasizing of the importance of properly considering the organization’s knowledge situation in developing an intellectual capital measurement system.
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The Travel and Tourism field is undergoing changes due to the rapid development of information technology and digital services. Online travel has profoundly changed the way travel and tourism organizations interact with their customers. Mobile technology such as mobile services for pocket devices (e.g. mobile phones) has the potential to take this development even further. Nevertheless, many issues have been highlighted since the early days of mobile services development (e.g. the lack of relevance, ease of use of many services). However, the wide adoption of smartphones and the mobile Internet in many countries as well as the formation of so-called ecosystems between vendors of mobile technology indicate that many of these issues have been overcome. Also when looking at the numbers of downloaded applications related to travel in application stores like Google Play, it seems obvious that mobile travel and tourism services are adopted and used by many individuals. However, as business is expected to start booming in the mobile era, many issues have a tendency to be overlooked. Travelers are generally on the go and thus services that work effectively in mobile settings (e.g. during a trip) are essential. Hence, the individuals’ perceived drivers and barriers to use mobile travel and tourism services in on-site or during trip settings seem particularly valuable to understand; thus this is one primary aim of the thesis. We are, however, also interested in understanding different types of mobile travel service users. Individuals may indeed be very different in their propensity to adopt and use technology based innovations (services). Research is also switching more from investigating issues of mobile service development to understanding individuals’ usage patterns of mobile services. But designing new mobile services may be a complex matter from a service provider perspective. Hence, our secondary aim is to provide insights into drivers and barriers of mobile travel and tourism service development from a holistic business model perspective. To accomplish the research objectives seven different studies have been conducted over a time period from 2002 – 2013. The studies are founded on and contribute to theories within diffusion of innovations, technology acceptance, value creation, user experience and business model development. Several different research methods are utilized: surveys, field and laboratory experiments and action research. The findings suggest that a successful mobile travel and tourism service is a service which supports one or several mobile motives (needs) of individuals such as spontaneous needs, time-critical arrangements, efficiency ambitions, mobility related needs (location features) and entertainment needs. The service could be customized to support travelers’ style of traveling (e.g. organized travel or independent travel) and should be easy to use, especially easy to take into use (access, install and learn) during a trip, without causing security concerns and/or financial risks for the user. In fact, the findings suggest that the most prominent barrier to the use of mobile travel and tourism services during a trip is an individual’s perceived financial cost (entry costs and usage costs). It should, however, be noted that regulations are put in place in the EU regarding data roaming prices between European countries and national telecom operators are starting to see ‘international data subscriptions’ as a sales advantage (e.g. Finnish Sonera provides a data subscription in the Baltic and Nordic region at the same price as in Finland), which will enhance the adoption of mobile travel and tourism services also in international contexts. In order to speed up the adoption rate travel service providers could consider e.g. more local initiatives of free Wi-Fi networks, development of services that can be used, at least to some extent, in an offline mode (do not require costly network access during a trip) and cooperation with telecom operators (e.g. lower usage costs for travelers who use specific mobile services or travel with specific vendors). Furthermore, based on a developed framework for user experience of mobile trip arrangements, the results show that a well-designed mobile site and/or native application, which preferably supports integration with other mobile services, is a must for true mobile presence. In fact, travel service providers who want to build a relationship with their customers need to consider a downloadable native application, but in order to be found through the mobile channel and make contact with potential new customers, a mobile website should be available. Moreover, we have made a first attempt with cluster analysis to identify user categories of mobile services in a travel and tourism context. The following four categories were identified: info-seekers, checkers, bookers and all-rounders. For example “all-rounders”, represented primarily by individuals who use their pocket device for almost any of the investigated mobile travel services, constituted primarily of 23 to 50 year old males with high travel frequency and great online experience. The results also indicate that travel service providers will increasingly become multi-channel providers. To manage multiple online channels, closely integrated and hybrid online platforms for different devices, supporting all steps in a traveler process should be considered. It could be useful for travel service providers to focus more on developing browser-based mobile services (HTML5-solutions) than native applications that work only with specific operating systems and for specific devices. Based on an action research study and utilizing a holistic business model framework called STOF we found that HTML5 as an emerging platform, at least for now, has some limitations regarding the development of the user experience and monetizing the application. In fact, a native application store (e.g. Google Play) may be a key mediator in the adoption of mobile travel and tourism services both from a traveler and a service provider perspective. Moreover, it must be remembered that many device and mobile operating system developers want service providers to specifically create services for their platforms and see native applications as a strategic advantage to sell more devices of a certain kind. The mobile telecom industry has moved into a battle of ecosystems where device makers, developers of operating systems and service developers are to some extent forced to choose their development platforms.
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Despite the unstable situation at the moment in Russia, the Russian market and St. Petersburg have been a very attractive from the point of view of Finnish companies. The objective of this research was to define how a Finnish accounting firm should perform its market entry to Russian markets as a part of its internationalization process. In addition, the special characteristics that support the internationalization to Russia were examined together with the implications from the behavior of potential customers at the market. The actual market entry mode was developed based on the theories of Uppsala model, transaction cost economics and the network approach. Additional emphasis was given for the service point of view. The primary data in this research was collected through semi-structured interviews with professionals from the Russian market. The results of this research show that there exists potential especially at the accounting markets in Russia. However, the current unstable situation and sanctions in Russia have led to situation where the price-sensitivity among customers is high, and costs savings are searched from multiple processes in organizations. Therefore, the accounting company should perform its market entry in small incremental steps to decrease the risks involved, and to gain specific market knowledge before committing more resources into Russian markets. A simplified process was developed to evaluate the suitable market entry mode. As a result, the level of commitment and market knowledge affect the final entry model of the firm, as well as defined goals for the particular market.
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This research paper examines themes of power and privilege that occur within service-learning as described by 3 Ontario universities on their service-learning websites. Due to size and time restrictions, this paper was able to examine only 3 Ontario universities: Brock, Wilfrid Laurier, and Lakehead. The purpose of this study is geared towards service-learning practitioners in order for the universities and students to become more self-aware of their immense place of privilege within the service-learning context. Qualitative narrative analysis research methods were employed in this purposeful sample to examine how each university’s story of service-learning reflected themes of power and privilege. The research found that each university posed a unique narrative of service-learning representing various stakeholders’ voices and presence in different ways on their website. Brock largely focuses on faculty and student voices. Laurier intentionally attempts to include all three stakeholder voices, although still favours students and the university as an audience over the community. Lakehead’s unique program includes a plethora of voices and intends much of their information for the community members, students, and the university. The implications of this research demonstrate that universities have a large amount of power and privilege, which is carried through to the students within the service-learning partnership.
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Introduction. Les programmes de vélos en libre-service (PVLS) représentent une innovation en transport actif. À ce jour, la sensibilisation à cette innovation en tant que prérequis à l’accessibilité n’a jamais été étudiée. Objectif. Identifier les facteurs liés à l’absence de sensibilisation à l’existence du PVLS à Montréal. Méthode. 7011 Montréalais âgés de 18 ans et plus ont été interrogés au cours de 3 sondages téléphoniques sur une période couvrant deux saisons : avant la première saison (n=2000), après la première saison (n=2502) et après la deuxième saison (n=2509). Des analyses de régression logistique ont été réalisées sur 93,6 % (n=6562) de l’échantillon pour examiner l’effet du temps, de la proximité des stations de vélos et du niveau d’éducation sur l’absence de sensibilisation à l’existence du PVLS. Résultats. Nous constatons que, après la première saison d’implantation du PVLS, la probabilité d’absence de sensibilisation au PVLS est plus élevée chez les individus dont le niveau d’éducation est faible que chez ceux dont le niveau d’éducation est élevé (RC = 1,60; 95 % IC : 1,18; 2,19). Aussi, nous observons que, après la deuxième saison d’implantation, la probabilité d’absence de sensibilisation au PVLS est plus élevée chez les individus dont le niveau d’éducation est faible et qui vivent dans un voisinage pourvu d’un PVLS, que chez ceux dont le niveau d’éducation est élevé et qui vivent dans un voisinage dépourvu d’un PVLS (RC = 1,63, 95 % IC : 1,01; 2,64). Conclusion. Malgré l’accessibilité au PVLS dans un voisinage, des inégalités sociales persistent.
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A sandwich construction is a special form of the laminated composite consisting of light weight core, sandwiched between two stiff thin face sheets. Due to high stiffness to weight ratio, sandwich construction is widely adopted in aerospace industries. As a process dependent bonded structure, the most severe defects associated with sandwich construction are debond (skin core bond failure) and dent (locally deformed skin associated with core crushing). Reasons for debond may be attributed to initial manufacturing flaws or in service loads and dent can be caused by tool drops or impacts by foreign objects. This paper presents an evaluation on the performance of honeycomb sandwich cantilever beam with the presence of debond or dent, using layered finite element models. Dent is idealized by accounting core crushing in the core thickness along with the eccentricity of the skin. Debond is idealized using multilaminate modeling at debond location with contact element between the laminates. Vibration and buckling behavior of metallic honeycomb sandwich beam with and without damage are carried out. Buckling load factor, natural frequency, mode shape and modal strain energy are evaluated using finite element package ANSYS 13.0. Study shows that debond affect the performance of the structure more severely than dent. Reduction in the fundamental frequencies due to the presence of dent or debond is not significant for the case considered. But the debond reduces the buckling load factor significantly. Dent of size 8-20% of core thickness shows 13% reduction in buckling load capacity of the sandwich column. But debond of the same size reduced the buckling load capacity by about 90%. This underscores the importance of detecting these damages in the initiation level itself to avoid catastrophic failures. Influence of the damages on fundamental frequencies, mode shape and modal strain energy are examined. Effectiveness of these parameters as a damage detection tool for sandwich structure is also assessed
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In order to successfully deploy multicast services in QoS-aware networks, pricing architectures must take into account the particular characteristics of multicast sessions. With this objective, we propose a charging scheme for QoS multicast services, assuming that the unicast cost of each interconnecting link is determined and that such cost is expressed in terms of quality of service (QoS) parameters. Our scheme allows determining the cost distribution of a multicast session along a cost distribution tree (CDT), and basing such distribution in those pre-existing unicast cost functions. The paper discusses in detail the main characteristics of the problem in a realistic interdomain scenario and how the proposed scheme would contribute to its solution
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This paper presents a new charging scheme for cost distribution along a point-to-multipoint connection when destination nodes are responsible for the cost. The scheme focus on QoS considerations and a complete range of choices is presented. These choices go from a safe scheme for the network operator to a fair scheme to the customer. The in-between cases are also covered. Specific and general problems, like the incidence of users disconnecting dynamically is also discussed. The aim of this scheme is to encourage the users to disperse the resource demand instead of having a large number of direct connections to the source of the data, which would result in a higher than necessary bandwidth use from the source. This would benefit the overall performance of the network. The implementation of this task must balance between the necessity to offer a competitive service and the risk of not recovering such service cost for the network operator. Throughout this paper reference to multicast charging is made without making any reference to any specific category of service. The proposed scheme is also evaluated with the criteria set proposed in the European ATM charging project CANCAN
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We propose a charging scheme for cost distribution along a multicast tree when cost is the responsibility of the receivers. This scheme focuses on QoS considerations and it does not depend on any specific type of service. The scheme has been designed to be used as a bridge between unicast and multicast services, solving the problem of charging multicast services by means of unicast charging and existing QoS routing mechanisms. We also include a numerical comparison and discussions of the case of non-numerical or relative QoS and on the application to some service examples in order to give a better understanding of the proposal